Court of Appeals Rules Church Properties Not Tax Exempt

The Tennessee Court of Appeals has upheld a ruling that properties of Christ Church Pentecostal in South Nashville were not eligible for full tax-exempt status. The Church owns a gym and activities center, café and bookstore, and a lower court had ruled they did not qualify for full tax-exempt status because they were not used purely and exclusively for religious purposes. The Court of Appeals ruled the bookstore/café was “nothing short of a retail establishment housed within the walls of the Community Life Center, complete with paid staff, inventory control, retail pricing, and a wide array of merchandise for sale to the general public.”

The Tennessee Appeals case is Christ Church Pentecostal v. Tennessee State Board of Equalization, et. al. No. M2012-00625-COA-R3-CV


Published by daverich on 03.31.13

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